Council Tax Empty Properties

Long term empty properties

Government Legislation lets Local Authorities charge an extra levy on long term empty properties that are unoccupied and unfurnished.

The additional levy on long term empty properties is intended to make a stronger incentive to get homes back into good use. Also it encourages the owners of these properties to either rent them out or sell them. This would make more housing available.

Properties that are mainly unfurnished and have been empty for 1 year, which was previously 2 years before the 1 April 2024, will be charged an additional 100% long-term empty property premium. For 5 years this increases to 200%, and 300% for 10 years or more.

The empty property levy will apply even if the owner has changed during that period. If you are the new owner of a long-term empty property and you are carrying out works to bring it back into use, let us know.